Paying taxes: Time (hours per year) by country
The time to comply with tax laws measures the time taken to prepare, ?le and pay three major types of taxes and contributions: the corporate income tax, value added or sales tax and labor taxes, including payroll taxes and social contributions.
Countries reporting
187
Highest
1,501 hours per year
Brazil
Lowest
22.5 hours per year
Bahrain
Median
200 hours per year
Years covered
15
2005–2019
Data points
2,778
What the numbers show
Paying taxes: Time (hours per year) is currently reported for 187 countries. The highest value is 1,501 hours per year in Brazil; the lowest is 22.5 hours per year in Bahrain.
The median across all reporting countries is 200 hours per year, and the mean is 235.62 hours per year.
The gap between the highest and lowest reporting country is a factor of about 67.
Over the past decade 45 countries rose and 109 fell. The largest increase was in United Arab Emirates (up 1,216.7%), and the largest decrease in Belarus (down 81.1%).
Paying taxes: Time: full country ranking
| # | Country | Latest | Year | 10-year change | Trend |
|---|---|---|---|---|---|
| 1 | Brazil | 1,501 hours per year | 2019 | down 42.3% | falling |
| 2 | Bolivia | 1,025 hours per year | 2019 | down 5.1% | falling |
| 3 | Venezuela | 920 hours per year | 2019 | up 6.5% | falling |
| 4 | Libya | 889 hours per year | 2019 | unchanged | flat |
| 5 | Chad | 834 hours per year | 2019 | up 13.9% | rising |
| 6 | Ecuador | 664 hours per year | 2019 | up 10.7% | rising |
| 7 | Gabon | 632 hours per year | 2019 | up 29.5% | rising |
| 8 | Cameroon | 624 hours per year | 2019 | down 4.6% | falling |
| 9 | Congo | 602 hours per year | 2019 | down 0.7% | flat |
| 10 | Equatorial Guinea | 492 hours per year | 2019 | unchanged | flat |
| 11 | Central African Republic | 483 hours per year | 2019 | down 4.2% | falling |
| 12 | Bulgaria | 441 hours per year | 2019 | down 26.3% | falling |
| 13 | Bangladesh | 435 hours per year | 2019 | up 3.1% | falling |
| 14 | Sao Tome and Principe | 424 hours per year | 2019 | unchanged | flat |
| 15 | Senegal | 416 hours per year | 2019 | down 37.5% | falling |
| 16 | Bosnia and Herzegovina | 411 hours per year | 2019 | down 2.6% | rising |
| 17 | Panama | 408 hours per year | 2019 | down 15.4% | falling |
| 18 | Guinea | 400 hours per year | 2019 | down 3.8% | flat |
| 19 | Maldives | 390.5 hours per year | 2019 | — | volatile |
| 20 | Vietnam | 384 hours per year | 2019 | down 63.4% | falling |
| 21 | Paraguay | 378 hours per year | 2019 | up 15.2% | rising |
| 22 | Nepal | 377 hours per year | 2019 | up 11.5% | falling |
| 23 | Egypt | 370 hours per year | 2019 | down 22.9% | falling |
| 24 | Laos | 362 hours per year | 2019 | unchanged | falling |
| 25 | Democratic Republic of Congo | 346 hours per year | 2019 | up 12.3% | rising |
| 26 | Nigeria | 343.37 hours per year | 2019 | down 20.5% | falling |
| 27 | Sierra Leone | 343 hours per year | 2019 | up 0.6% | falling |
| 28 | Syria | 336 hours per year | 2019 | unchanged | flat |
| 29 | Poland | 334 hours per year | 2019 | down 15.9% | falling |
| 30 | Ukraine | 327.5 hours per year | 2019 | down 55.5% | volatile |
| 31 | Lesotho | 327 hours per year | 2019 | up 0.9% | falling |
| 32 | Gambia | 326 hours per year | 2019 | down 13.3% | falling |
| 33 | Dominican Republic | 317 hours per year | 2019 | down 2.2% | flat |
| 34 | Iraq | 312 hours per year | 2019 | unchanged | flat |
| 35 | Argentina | 311.5 hours per year | 2019 | down 31.2% | falling |
| 36 | Namibia | 302 hours per year | 2019 | down 10.9% | falling |
| 37 | Ethiopia | 300 hours per year | 2019 | up 51.5% | rising |
| 37 | Montenegro | 300 hours per year | 2019 | down 19.4% | falling |
| 39 | Chile | 296 hours per year | 2019 | down 6.3% | falling |
| 40 | Angola | 287 hours per year | 2019 | up 1.1% | flat |
| 41 | Pakistan | 283 hours per year | 2019 | down 7.8% | flat |
| 42 | Myanmar | 282 hours per year | 2019 | up 17.3% | rising |
| 43 | Hungary | 277 hours per year | 2019 | down 16.1% | falling |
| 44 | Mali | 276 hours per year | 2019 | up 2.2% | flat |
| 45 | Afghanistan | 270 hours per year | 2019 | down 1.8% | flat |
| 45 | Benin | 270 hours per year | 2019 | unchanged | flat |
| 45 | Burkina Faso | 270 hours per year | 2019 | unchanged | flat |
| 45 | Mauritania | 270 hours per year | 2019 | down 61.2% | falling |
| 45 | Niger | 270 hours per year | 2019 | unchanged | flat |
| 50 | Jamaica | 268 hours per year | 2019 | down 17.3% | falling |
| 51 | Algeria | 265 hours per year | 2019 | down 41.2% | falling |
| 52 | Armenia | 264 hours per year | 2019 | down 54.3% | falling |
| 53 | Peru | 260 hours per year | 2019 | down 31.6% | falling |
| 54 | Guyana | 256 hours per year | 2019 | down 11.1% | falling |
| 55 | Colombia | 255.5 hours per year | 2019 | up 22.8% | falling |
| 56 | Albania | 252 hours per year | 2019 | down 31.5% | falling |
| 57 | India | 251.88 hours per year | 2019 | down 11.0% | falling |
| 58 | Guatemala | 248 hours per year | 2019 | down 27.9% | falling |
| 58 | Yemen | 248 hours per year | 2019 | unchanged | flat |
| 60 | Fiji | 247 hours per year | 2019 | up 16.5% | rising |
| 61 | Portugal | 243 hours per year | 2019 | down 25.9% | falling |
| 62 | Zimbabwe | 242 hours per year | 2019 | down 10.4% | flat |
| 63 | Barbados | 241 hours per year | 2019 | down 1.6% | flat |
| 64 | Mexico | 240.5 hours per year | 2019 | down 53.4% | falling |
| 65 | Italy | 238 hours per year | 2019 | down 24.2% | falling |
| 66 | Israel | 234 hours per year | 2019 | unchanged | flat |
| 66 | East Timor | 234 hours per year | 2019 | up 8.3% | volatile |
| 68 | Slovenia | 233 hours per year | 2019 | down 0.4% | flat |
| 69 | Burundi | 232 hours per year | 2019 | up 65.7% | rising |
| 70 | Czechia | 230 hours per year | 2019 | down 48.0% | volatile |
| 71 | Thailand | 229 hours per year | 2019 | down 13.3% | falling |
| 72 | Ghana | 226 hours per year | 2019 | up 0.9% | falling |
| 73 | Serbia | 225.5 hours per year | 2019 | down 19.2% | falling |
| 74 | Tajikistan | 224 hours per year | 2019 | down 24.3% | falling |
| 74 | Samoa | 224 hours per year | 2019 | unchanged | flat |
| 76 | Taiwan | 221 hours per year | 2019 | down 21.2% | falling |
| 77 | Kyrgyzstan | 220 hours per year | 2019 | down 0.9% | flat |
| 78 | Germany | 218 hours per year | 2019 | up 11.2% | rising |
| 78 | Guinea-Bissau | 218 hours per year | 2019 | unchanged | flat |
| 78 | Puerto Rico | 218 hours per year | 2019 | unchanged | rising |
| 81 | Eritrea | 216 hours per year | 2019 | unchanged | flat |
| 81 | Georgia | 216 hours per year | 2019 | down 44.2% | falling |
| 81 | Iran | 216 hours per year | 2019 | down 37.2% | falling |
| 84 | South Sudan | 210 hours per year | 2019 | down 3.7% | flat |
| 84 | Trinidad and Tobago | 210 hours per year | 2019 | unchanged | flat |
| 84 | South Africa | 210 hours per year | 2019 | up 7.1% | falling |
| 87 | Papua New Guinea | 207 hours per year | 2019 | up 7.0% | flat |
| 87 | Tanzania | 207 hours per year | 2019 | up 20.3% | rising |
| 89 | Croatia | 206 hours per year | 2019 | up 5.1% | flat |
| 90 | Honduras | 203 hours per year | 2019 | down 9.4% | falling |
| 90 | Saint Kitts and Nevis | 203 hours per year | 2019 | up 31.4% | rising |
| 92 | Nicaragua | 201 hours per year | 2019 | down 16.2% | falling |
| 93 | Mozambique | 200 hours per year | 2019 | down 13.0% | falling |
| 93 | Tonga | 200 hours per year | 2019 | up 22.0% | rising |
| 95 | Suriname | 199 hours per year | 2019 | unchanged | flat |
| 96 | Uganda | 195 hours per year | 2019 | up 21.1% | falling |
| 97 | Greece | 193 hours per year | 2019 | down 13.8% | falling |
| 98 | Slovakia | 192 hours per year | 2019 | down 25.3% | falling |
| 99 | Indonesia | 191 hours per year | 2019 | down 28.2% | falling |
| 100 | Cote d'Ivoire | 187 hours per year | 2019 | down 31.2% | falling |
| 101 | Kazakhstan | 186 hours per year | 2019 | down 28.7% | falling |
| 102 | Haiti | 184 hours per year | 2019 | unchanged | flat |
| 103 | Moldova | 183 hours per year | 2019 | down 19.7% | falling |
| 103 | Madagascar | 183 hours per year | 2019 | down 9.0% | falling |
| 105 | Lebanon | 181 hours per year | 2019 | up 0.6% | flat |
| 105 | Uzbekistan | 181 hours per year | 2019 | down 11.8% | falling |
| 107 | Cape Verde | 180 hours per year | 2019 | down 3.2% | flat |
| 107 | Sudan | 180 hours per year | 2019 | unchanged | flat |
| 109 | Kenya | 179.5 hours per year | 2019 | down 58.2% | falling |
| 110 | Antigua and Barbuda | 177 hours per year | 2019 | down 14.5% | flat |
| 111 | United States | 175 hours per year | 2019 | down 6.4% | falling |
| 112 | South Korea | 174 hours per year | 2019 | down 30.4% | falling |
| 112 | Malaysia | 174 hours per year | 2019 | up 20.0% | flat |
| 112 | Palestine | 174 hours per year | 2019 | up 2.4% | flat |
| 115 | Cambodia | 173 hours per year | 2019 | up 38.4% | rising |
| 116 | Philippines | 171 hours per year | 2019 | down 12.3% | falling |
| 117 | Belarus | 170 hours per year | 2019 | down 81.1% | volatile |
| 117 | Turkey | 170 hours per year | 2019 | down 23.8% | falling |
| 119 | Malawi | 169 hours per year | 2019 | up 3.7% | falling |
| 120 | Latvia | 168.5 hours per year | 2019 | down 29.5% | falling |
| 121 | Kiribati | 168 hours per year | 2019 | up 40.0% | rising |
| 121 | El Salvador | 168 hours per year | 2019 | down 47.5% | falling |
| 123 | Romania | 163 hours per year | 2019 | down 20.1% | falling |
| 123 | Uruguay | 163 hours per year | 2019 | down 51.5% | falling |
| 125 | Azerbaijan | 159 hours per year | 2019 | down 57.7% | volatile |
| 125 | Russia | 159 hours per year | 2019 | down 50.3% | falling |
| 125 | Togo | 159 hours per year | 2019 | down 41.1% | falling |
| 128 | United Arab Emirates | 158 hours per year | 2019 | up 1,216.7% | volatile |
| 128 | Zambia | 158 hours per year | 2019 | down 13.7% | falling |
| 130 | Bahamas | 155 hours per year | 2019 | up 167.2% | volatile |
| 130 | Morocco | 155 hours per year | 2019 | down 56.7% | falling |
| 132 | Saudi Arabia | 152 hours per year | 2019 | up 92.4% | falling |
| 133 | Costa Rica | 151 hours per year | 2019 | down 46.5% | falling |
| 134 | Belize | 147 hours per year | 2019 | unchanged | flat |
| 135 | Tunisia | 144 hours per year | 2019 | down 36.8% | falling |
| 136 | Spain | 143 hours per year | 2019 | down 32.9% | falling |
| 137 | Grenada | 140 hours per year | 2019 | unchanged | flat |
| 137 | Iceland | 140 hours per year | 2019 | unchanged | flat |
| 137 | Mauritius | 140 hours per year | 2019 | down 13.0% | falling |
| 137 | New Zealand | 140 hours per year | 2019 | down 18.6% | falling |
| 141 | Liberia | 139.5 hours per year | 2019 | down 7.0% | falling |
| 142 | France | 139 hours per year | 2019 | up 5.3% | rising |
| 142 | Malta | 139 hours per year | 2019 | unchanged | flat |
| 144 | China | 138 hours per year | 2019 | down 70.2% | volatile |
| 145 | Belgium | 136 hours per year | 2019 | down 12.8% | falling |
| 146 | Mongolia | 134 hours per year | 2019 | down 30.2% | falling |
| 147 | Denmark | 132 hours per year | 2019 | down 2.2% | flat |
| 148 | Austria | 131 hours per year | 2019 | down 22.9% | falling |
| 148 | Canada | 131 hours per year | 2019 | up 10.1% | rising |
| 150 | Sri Lanka | 129 hours per year | 2019 | down 50.8% | falling |
| 151 | Japan | 128.5 hours per year | 2019 | down 44.5% | falling |
| 152 | Micronesia (country) | 128 hours per year | 2019 | unchanged | flat |
| 153 | Sweden | 122 hours per year | 2019 | unchanged | flat |
| 153 | Eswatini | 122 hours per year | 2019 | up 5.2% | rising |
| 155 | Botswana | 120 hours per year | 2019 | down 14.3% | falling |
| 155 | Vanuatu | 120 hours per year | 2019 | unchanged | flat |
| 157 | Cyprus | 119.5 hours per year | 2019 | down 19.8% | falling |
| 158 | North Macedonia | 119 hours per year | 2019 | down 20.7% | falling |
| 158 | Netherlands | 119 hours per year | 2019 | down 27.4% | falling |
| 160 | Dominica | 117 hours per year | 2019 | unchanged | falling |
| 161 | United Kingdom | 114 hours per year | 2019 | up 8.6% | rising |
| 162 | Saint Lucia | 110 hours per year | 2019 | up 19.6% | rising |
| 163 | Saint Vincent and the Grenadines | 108 hours per year | 2019 | down 2.5% | rising |
| 164 | Australia | 105 hours per year | 2019 | down 1.9% | flat |
| 165 | Comoros | 100 hours per year | 2019 | unchanged | flat |
| 166 | Kuwait | 98 hours per year | 2019 | unchanged | flat |
| 167 | Jordan | 96.5 hours per year | 2019 | down 29.0% | falling |
| 168 | Lithuania | 95 hours per year | 2019 | down 42.8% | falling |
| 169 | Rwanda | 90.5 hours per year | 2019 | down 43.4% | falling |
| 170 | Finland | 90 hours per year | 2019 | down 63.0% | volatile |
| 171 | Seychelles | 85 hours per year | 2019 | up 11.8% | rising |
| 172 | Ireland | 81.5 hours per year | 2019 | up 8.7% | rising |
| 173 | Solomon Islands | 80 hours per year | 2019 | unchanged | flat |
| 174 | Norway | 79 hours per year | 2019 | down 9.2% | falling |
| 175 | Oman | 68 hours per year | 2019 | up 9.7% | rising |
| 176 | Singapore | 64 hours per year | 2019 | down 25.1% | rising |
| 177 | Switzerland | 63 hours per year | 2019 | unchanged | flat |
| 178 | Marshall Islands | 56 hours per year | 2019 | down 56.2% | falling |
| 179 | Luxembourg | 55 hours per year | 2019 | down 6.8% | falling |
| 180 | Brunei | 52.5 hours per year | 2019 | down 63.5% | falling |
| 181 | Bhutan | 52 hours per year | 2019 | down 45.3% | falling |
| 181 | Palau | 52 hours per year | 2019 | down 59.4% | falling |
| 181 | San Marino | 52 hours per year | 2019 | unchanged | flat |
| 184 | Estonia | 50 hours per year | 2019 | down 38.3% | falling |
| 185 | Qatar | 41 hours per year | 2019 | up 13.9% | rising |
| 186 | Hong Kong | 34.5 hours per year | 2019 | down 31.7% | falling |
| 187 | Bahrain | 22.5 hours per year | 2019 | down 16.7% | flat |
Regions and income groups
Aggregates are excluded from the country ranking above so that a region can never outrank a country.
- Kosovo 153.5 hours per year
About this data
The time to comply with tax laws measures the time taken to prepare, ?le and pay three major types of taxes and contributions: the corporate income tax, value added or sales tax and labor taxes, including payroll taxes and social contributions.